This Bill is part of a package of measures which extend the Commonwealth's taxing and Customs control powers to sea installations as a consequence of the introduction of the Sea Installations Bill 1987. The Bill extends the application of the Customs Tariff Act 1982 to sea installations installed in coastal areas of Australia, or adjacent areas, and to goods brought with or taken to such sea installations. This will ensure that such sea installations and goods receive the same treatment as goods imported into Australia in the normal way. I commend this Bill to the House. I present the explanatory memorandum to the Bill.